Results 61 to 70 of about 29,763 (308)
Different Types of Alcohol Tax and Minimum Pricing Policies: An Evidence and Policy Review
Addicta: The Turkish Journal on AddictionsTo This article presents the best available evidence regarding types of alcohol taxation and alcohol pricing policies and their effectiveness in reducing alcohol harm, by reviewing scholarly and grey literature.
Jem Roberts +2 more
doaj +1 more source
, 2014 This thesis studies various aspects of taxation policy covering several essential dimensions such as welfare, politics and tax compliance. The first chapter examines the taxation of financial institutions, the second chapter studies some political aspects of tax policy and the last chapter analyses the effectiveness of a popular tax administration ...
openaire +2 more sources
Differential Taxation and Corporate Futures-Hedging [PDF]
Using a two-moment decision model this paper analyzes corporate hedging behavior in the presence of unified and differential income taxation. We start with the well-known result that risk-taking may increase when income tax rates increase and, therefore,
Wahl, Jack E., Broll, Udo
core
Taxation and the financial crisis
, 2012 The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international policy initiatives, most notably by the G20, have called for major changes in the tax treatment of financial institutions and ...
Arachi, Giampaolo +2 more
core +1 more source
Swedish farmers' approval of nudges
Agribusiness, EarlyView.Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen +2 more
wiley +1 more source
THE IMPORTANCE OF BEHAVIOURAL TAXATION IN EUROPEAN UNION
Iustinianus Primus Law ReviewFiscal policies, both in general and within the European Union (EU), include an examination of the reasons behind tax evasion and the establishment of mechanisms to encourage greater tax compliance among taxpayers.
Emina Jerković
doaj +2 more sources
Catalyzers for Social Insurance: Education Subsidies vs. Real Capital Taxation [PDF]
To analyze the optimal social insurance package, we set up a two-period life-cycle model with risky human capital investment, where the government has access to labor taxation, education subsidies and capital taxation.
Hongyan Yang, Dirk Schindler
core
Foreign labor, peer‐networking and agricultural efficiency in the Italian dairy sector
Agribusiness, EarlyView.Abstract While the presence of immigrants in the agricultural sector is widely acknowledged, the empirical evidence on its economic consequences is lacking, especially from a microeconomic perspective. Using the Farm Accountancy Data Network panel data for Italian dairy farms in the period 2008–2018, the present study investigates the relationship ...
Federico Antonioli +2 more
wiley +1 more source
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Changes in the taxation of personal and corporate income in developed countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010.
Leoš Vítek
doaj +1 more source